ANALISIS PERBANDINGAN LUAS PENGUNGKAPAN SUKARELA DALAM LAPORAN TAHUNAN PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK JAKARTA SEBELUM KRISIS DAN PADA PERIODE KRISIS
| Main Author: | Yularto , Pramudoyo Anton |
|---|---|
| Format: | Article PeerReviewed application/pdf |
| Terbitan: |
Magister Akuntansi UNDIP
, 2003
|
| Subjects: | |
| Online Access: |
http://eprints.undip.ac.id/35104/1/JMAKSI_Jan_2003_01_Pramudoyo_Anton_Yularto.pdf http://eprints.undip.ac.id/35104/ |
| ctrlnum |
35104 |
|---|---|
| fullrecord |
<?xml version="1.0"?>
<dc schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"><title>ANALISIS PERBANDINGAN LUAS PENGUNGKAPAN SUKARELA DALAM LAPORAN TAHUNAN PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK JAKARTA
SEBELUM KRISIS DAN PADA PERIODE KRISIS
</title><creator>Yularto , Pramudoyo Anton </creator><subject>HF5601 Accounting</subject><description>This research is intended to analyze some factors which influences the extent of voluntary dis¬closure in annual report of State-Owned Companies (BUM) and non-BUMN companies before and during monetary crisis. It also investigates whether there is differences in the extent of voluntary disclosure in the period of before monetary crisis and during monetary crisis.
Regression model was used to test whether leverage ratio, liquidity ratio, percentage of public shareholder, public accountant reputation, company life, firm's status and asset influenced the extent of voluntary disclosure in annual report. Sign lest was employed to test the differences in the extent of voluntary disclosure during monetary crisis and during monetary crisis (1996 with 1998). Two hun¬dred and eighty five companies which are listed in BEJ in 1996-1998 were chosen as a sample for this research.
The result of 3 years in a row research consistenly showed that variable status of BUMN com¬pany and the amount of company assets influenced the extent of voluntary disclosure whereas variable Of leverage ratio and liquidity ratio did not influence. The variable of company life and public accountant reputation only influenced in 1996 and the percentage of public shareholder only influenced in 1998 eventhought with negative direction. This research also shown that there was no differences in the extent of voluntary disclosure level before and during the monetary crisis.
Keywords company factors, voluntary disclosure, annual report, before and during the monetary crisis.
</description><publisher>Magister Akuntansi UNDIP</publisher><date>2003-01</date><type>Journal:Article</type><type>PeerReview:PeerReviewed</type><type>File:application/pdf</type><identifier>http://eprints.undip.ac.id/35104/1/JMAKSI_Jan_2003_01_Pramudoyo_Anton_Yularto.pdf</identifier><identifier>Yularto , Pramudoyo Anton (2003) ANALISIS PERBANDINGAN LUAS PENGUNGKAPAN SUKARELA DALAM LAPORAN TAHUNAN PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK JAKARTA SEBELUM KRISIS DAN PADA PERIODE KRISIS. MAKSI, 2 . ISSN 1412-6680</identifier><relation>http://eprints.undip.ac.id/35104/</relation><recordID>35104</recordID></dc>
|
| format |
Journal:Article Journal PeerReview:PeerReviewed PeerReview File:application/pdf File |
| author |
Yularto , Pramudoyo Anton |
| title |
ANALISIS PERBANDINGAN LUAS PENGUNGKAPAN SUKARELA DALAM LAPORAN TAHUNAN PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK JAKARTA
SEBELUM KRISIS DAN PADA PERIODE KRISIS |
| publisher |
Magister Akuntansi UNDIP |
| publishDate |
2003 |
| topic |
HF5601 Accounting |
| url |
http://eprints.undip.ac.id/35104/1/JMAKSI_Jan_2003_01_Pramudoyo_Anton_Yularto.pdf http://eprints.undip.ac.id/35104/ |
| contents |
This research is intended to analyze some factors which influences the extent of voluntary dis¬closure in annual report of State-Owned Companies (BUM) and non-BUMN companies before and during monetary crisis. It also investigates whether there is differences in the extent of voluntary disclosure in the period of before monetary crisis and during monetary crisis.
Regression model was used to test whether leverage ratio, liquidity ratio, percentage of public shareholder, public accountant reputation, company life, firm's status and asset influenced the extent of voluntary disclosure in annual report. Sign lest was employed to test the differences in the extent of voluntary disclosure during monetary crisis and during monetary crisis (1996 with 1998). Two hun¬dred and eighty five companies which are listed in BEJ in 1996-1998 were chosen as a sample for this research.
The result of 3 years in a row research consistenly showed that variable status of BUMN com¬pany and the amount of company assets influenced the extent of voluntary disclosure whereas variable Of leverage ratio and liquidity ratio did not influence. The variable of company life and public accountant reputation only influenced in 1996 and the percentage of public shareholder only influenced in 1998 eventhought with negative direction. This research also shown that there was no differences in the extent of voluntary disclosure level before and during the monetary crisis.
Keywords company factors, voluntary disclosure, annual report, before and during the monetary crisis.
|
| id |
IOS2852.35104 |
| institution |
Universitas Diponegoro |
| institution_id |
69 |
| institution_type |
library:university library |
| library |
Perpustakaan Universitas Diponegoro |
| library_id |
485 |
| collection |
Diponegoro University Institutional Repository |
| repository_id |
2852 |
| city |
SEMARANG |
| province |
JAWA TENGAH |
| repoId |
IOS2852 |
| first_indexed |
2016-09-15T18:27:03Z |
| last_indexed |
2016-09-22T21:12:41Z |
| recordtype |
dc |
| _version_ |
1765881031290781696 |
| score |
17.13294 |